Tax Avoidance: A Study of Non-Financial Companies Listed in Indonesia Stock Exchange
- DOI
- 10.2991/aebmr.k.210507.023How to use a DOI?
- Keywords
- Tax Avoidance, Leverage, Capital Intensity, Return-on-Asset, Sales Growth, The Composition of Independent Commissioner, Executive Compensation
- Abstract
Since tax is our country’s main source of financing, in Indonesia we conduct the calculation, payment, and reporting of the tax by using the self-assessment method. We know that this will be the opportunity for some companies to not report the tax they owe correctly and honestly. The fundamental purpose of this study was to obtain an empirical evidence about some factors which will affect the tax avoidance. This study selected seven variables to be used, which are firm size, return-on-asset, leverage, capital intensity, sales growth, the composition of independent commissioner, and executive compensation. The population in this study is non-financial companies listed in the Indonesia Stock Exchange (IDX) over the past four years 2015-2018. This study used 255 sample data that are selected by using the purposive sampling method. The hypotheses in this research were analyzed by using multiple linear regression. The results of this study indicate that return-on-asset and sales growth have an influence on tax avoidance, while other independent variables such as firm size, leverage, capital intensity, the composition of independent commissioner, and executive compensation do not influence tax avoidance.
- Copyright
- © 2021, the Authors. Published by Atlantis Press.
- Open Access
- This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).
Cite this article
TY - CONF AU - Liany Sumaha Indah AU - Novia Wijaya PY - 2021 DA - 2021/05/09 TI - Tax Avoidance: A Study of Non-Financial Companies Listed in Indonesia Stock Exchange BT - Proceedings of the Ninth International Conference on Entrepreneurship and Business Management (ICEBM 2020) PB - Atlantis Press SP - 152 EP - 156 SN - 2352-5428 UR - https://doi.org/10.2991/aebmr.k.210507.023 DO - 10.2991/aebmr.k.210507.023 ID - Indah2021 ER -